Europa Reference for a preliminary ruling – Directive 90/435/EEC – Concept of withholding tax – Application of a levy of 5% at the time of distribution of dividends and of the ‘refund of the adjustment surtax’ by an Italian subsidiary to its parent company established in the Netherlands, pursuant to a bilateral convention.
Citations:
C-339/08, [2010] EUECJ C-339/08
Links:
Statutes:
Jurisdiction:
European
Company
Updated: 13 November 2022; Ref: scu.420196
